LAKE FOREST LITTLE LEAGUE

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Tax Period

2022-10-01 to 2023-09-30

LAKE FOREST LITTLE LEAGUE, founded in 1979, is a small nonprofit in the Recreation & Sports sector that reported $282K in total revenue in fiscal year 2022. Expenses of $241K left a modest 14% surplus.

Mission

TO SUPPORT THE LITTLE LEAGUE PROGRAM IN LAKE FOREST CA

Program Service Accomplishments

Program 1

Expenses: $218,350

THE LEAGUE PROVIDES UNIFORMS FOR ALL PLAYERS. THE LEAGUE ALSO PROVIDES TEAM PHOTOS OF ALL THE PLAYERS AND TEAMS. TROPHYS AND AWARDS ARE GIVEN TO THE PLAYERS AND TOP FINISHERS IN EACH DIVISION. APPROX...

Program 2

THE LEAGUE PAID FOR UMPIRES, AND FOR BACKGROUND CHECKS FOR THE PROTECTION OF ALL PARTICIPANTS. APPROX. 650 PLAYERS BENEFITED.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $1,396

Program Service Revenue $209,773

Investment Income $0

Other Revenue $70,351

TOTAL REVENUE $281,520

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $218,350

Other Expenses $241,390

TOTAL EXPENSES $241,390

Year-over-Year Comparison

	2022	2021	Change
Revenue	$281,520	$285,622	0.0%
Expenses	$241,390	$162,083	+0.5%
Net Income	$40,130	$123,539	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

600

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNY LITTLE	SAFETY OFFICER AND CITY LIAIS	6.00	Officer Director	$0	$0	$0
MARISSA JOHNSON	PLAYER AGENT	6.00	Officer Director	$0	$0	$0
AKSHATA FERRASCI	SECRETARY	6.00	Officer Director	$0	$0	$0
KELLEY GURAL	LEGAL OFFICER	6.00	Officer Director	$0	$0	$0
JOE RYAN	VICE PRESIDENT	6.00	Officer Director	$0	$0	$0
KELLY GOULD	PRESIDENT	8.00	Officer Director	$0	$0	$0
AMIE MERRILL	INFORMATION OFFICER AND VOLUN	6.00	Officer Director	$0	$0	$0
MONICA NELIS	TREASURER	6.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$281,520	$241,390	$289,473	$40,130
2022	$285,622	$162,083	$249,343	$123,539